Answer Posted / guest

Personal A/c:
Benefit receiver is Debit,Benefit giver is Credit as per
Personal A/c.
Exp-We are give to cash Mr.x entry is
Mr.X A/c Dr
To Cash A/c
(Being cash Paid to Mr.X here X is Person benefit reciver it
is personal A/c, Cash is a real A/c this is goes to outside
this entry is as per Personal& Real A/c)
Real A/c:
What comes in is Debit, What goes out is Credit as per
Real A/c,
Exp-We are Received cash fromMr.X entry is
Cash A/c Dr
To Mr.X A/c
(Being Cash Received from Mr.X)
Nominal A/c:
All losses,Expenditure are Debit,All gains,profits are
Credit as per nominal A/c.
Exp:-We are Pay amount for telephoine Expences that entry is
Telephone Expences A/c Dr
To cash A/c
(Being cash Paid against to Telephone Expences)here
telephone expences is expenditure for the companyit is a
nominal a/c, cash is a Real a/c,
Exp;we are get discount
cash A/c Dr
To Receive Discount
Being we are get the Discount here discount is we are get it
is Profit , cash is a real as per nominal A/c & real A/c

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